AcumenIST: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AcumenIST
Largest movements
- Current investments -€400,000
down €400,000 (-100.0%), from €400,000 to €0
- Cash +€312,754
up €312,754 (+80.4%), from €388,935 to €701,689
mainly Current investments (+€400,000) and Net result for the year (+€81,207)
- Receivables within one year +€53,630
up €53,630 (+131.7%), from €40,713 to €94,343
of which Trade receivables: +€37,247
- Other debts -€41,950
down €41,950 (-5.1%), from €819,147 to €777,197
- Gross operating margin +€191,119
up €191,119 (+514.6%), from €37,142 to €228,262
- Staff costs +€137,478
new in 2025: €137,478
- Financial income -€3,016
down €3,016 (-29.9%), from €10,092 to €7,076
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €841,689 | €804,551 | -€37,138 | -4.4% |
| Fixed assets | 21/28 | €3,360 | €8,250 | +€4,890 | +145.6% |
| Tangible fixed assets | 22/27 | €3,360 | €8,250 | +€4,890 | +145.6% |
| Plant, machinery and equipment | 23 | €3,360 | €8,250 | +€4,890 | +145.6% |
| Current assets | 29/58 | €838,329 | €796,301 | -€42,028 | -5.0% |
| Amounts receivable within one year | 40/41 | €40,713 | €94,343 | +€53,630 | +131.7% |
| Trade receivables | 40 | €0 | €37,247 | +€37,247 | |
| Other amounts receivable | 41 | €40,713 | €57,096 | +€16,384 | +40.2% |
| Current investments | 50/53 | €400,000 | €0 | -€400,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €388,935 | €701,689 | +€312,754 | +80.4% |
| Deferred charges and accrued income | 490/1 | €8,681 | €269 | -€8,412 | -96.9% |
| Total equity and liabilities | 10/49 | €841,689 | €804,551 | -€37,138 | -4.4% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €821,229 | €784,091 | -€37,138 | -4.5% |
| Amounts payable within one year | 42/48 | €821,229 | €782,073 | -€39,156 | -4.8% |
| Trade debts | 44 | €0 | €234 | +€234 | |
| Suppliers | 440/4 | €0 | €234 | +€234 | |
| Taxes, remuneration and social security | 45 | €2,082 | €4,642 | +€2,560 | +123.0% |
| Taxes | 450/3 | €2,082 | €4,642 | +€2,560 | +123.0% |
| Other amounts payable | 47/48 | €819,147 | €777,197 | -€41,950 | -5.1% |
| Accrued charges and deferred income | 492/3 | - | €2,018 | +€2,018 | |
| Remuneration, social security and pensions | 62 | - | €137,478 | +€137,478 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,406 | €2,592 | +€1,185 | +84.3% |
| Other operating charges | 640/8 | €434 | €1,523 | +€1,089 | +251.0% |
| Gross operating margin | 9900 | €37,142 | €228,262 | +€191,119 | +514.6% |
| Operating profit (loss) | 9901 | €35,302 | €86,669 | +€51,367 | +145.5% |
| Financial income | 75/76B | €10,092 | €7,076 | -€3,016 | -29.9% |
| Recurring financial income | 75 | €10,092 | €7,076 | -€3,016 | -29.9% |
| Financial charges | 65/66B | €48 | €118 | +€70 | +145.9% |
| Recurring financial charges | 65 | €48 | €118 | +€70 | +145.9% |
| Profit (loss) for the period before taxes | 9903 | €45,346 | €93,627 | +€48,281 | +106.5% |
| Income taxes | 67/77 | €10,183 | €12,421 | +€2,237 | +22.0% |
| Profit (loss) for the period | 9904 | €35,163 | €81,207 | +€46,044 | +130.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,163 | €81,207 | +€46,044 | +130.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.